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  1. www.sec.gov › corpfin › cf-manualSEC.gov | Financial Reporting Manual

    30 Σεπ 2008 · Regulation G: Applies whenever a registrant required to file reports under Section 13(a) or 15(d) of the Exchange Act (other than a registered investment company), or a person acting on the registrant's behalf, discloses or releases publicly any material information that includes a non-GAAP financial measure.

  2. www.sec.gov › corpfin › cf-manualSEC.gov | Financial Reporting Manual

    30 Σεπ 2008 · Financial Reporting Manual. Back to Table of Contents. TOPIC 1 - Registrant's Financial Statements. This topic describes the type and age of financial statements and schedules a registrant (or predecessor of the registrant) must include in registration and proxy statements and periodic reports.

  3. www.sec.gov › corpfin › non-gaap-financial-measuresNon-GAAP Financial Measures - SEC.gov

    13 Δεκ 2022 · Question: Can a non-GAAP measure violate Rule 100(b) of Regulation G if the recognition and measurement principles used to calculate the measure are inconsistent with GAAP? Answer: Yes. By definition, a non-GAAP measure excludes or includes amounts from the most directly comparable GAAP measure.

  4. www.ecfr.gov › current › title-17eCFR :: 17 CFR Part 244 -- Regulation G

    This section defines certain terms as used in Regulation G (§§ 244.100 through 244.102). (a) (1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a registrant's historical or future financial performance, financial position or cash flows that:

  5. viewpoint.pwc.com › 6000_nonfinancial_st_US › sec_6020_nongaapSEC 6020 - Non-GAAP measures - Viewpoint

    Regulation G contains a general requirement that a non-GAAP financial measure should not be made public if that measure, taken together with the information accompanying it, is misleading. Additionally, Regulation G requires that a non-GAAP financial measure be accompanied by:

  6. dart.deloitte.com › USDART › home244 — REGULATION G | DART – Deloitte Accounting Research Tool

    30 Ιαν 2003 · This section defines certain terms as used in Regulation G (§§ 244.100 through 244.102). (a) (1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a registrant's historical or future financial performance, financial position or cash flows that:

  7. dart.deloitte.com › USDART › home3.1 Overview and General Requirements of Regulation G and ... -...

    In June 2022, the SEC issued a final rule that (1) requires reporting companies to submit their “glossy” annual reports electronically on EDGAR in PDF format when they are provided to stockholders and (2) eliminates the option for a company to provide paper copies or to only post such an annual report on its Web site.